Amidst all controversies on PAN-Aadhaar linkage and the landmark right to privacy judgment by the Supreme Court, the Madras High Court, on Tuesday allowed an individual to file income tax returns without quoting Aadhaar Number though section 139AA of the Income Tax Act, as inserted vide Finance Act, 2017 mandates the same.
Justice Sivagnanam, while hearing a petition filed by one Ms. Preeti Mohan, through Advocate Suhrith Parthasarathy sought for a direction from the Court to allow her to file income tax returns for the assessment year 2017-18 either manually or through e-filing facility without insisting for production of an aadhar number/card or enrollment identity as defined under Section 139AA of the Income Tax Act, 1961.
The Court granted an interim relief to the petitioner in the light of the fact that a similar dispute is pending before the Supreme Court in a petition filed by Kerala Ex-Minister and CPI leader Binoy Viswam.
The Court also noticed the fact that recently, the Kerala High Court also granted a same relief in a petition filed by one Mr. Prasanth Sugathan challenging Section 139AA of the Income Tax Act.
In view of the above, the Single bench noted that “I am inclined to grant a similar relief, since today being the last date for filing the income tax returns. If the income tax returns are filed belatedly and if, ultimately, the matter is decided by the Constitution Bench of the Hon’ble Supreme Court against the petitioner, then she may be liable for payment of interest for belated payment of tax. The balance of convenience is in favour of the petitioner for the grant of appropriate interim order.”
Read the Full Text of the Order Below
